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Office of Tax and Revenue

Attention taxpayers and business owners: The increase in the general sales tax rate to 7% has been postponed. The general sales tax rate remains 6% through September 30, 2027.

The September 2026 revenue estimate has been released: OCFO Releases September 2026 Revenue Estimates for FY 2026-2030 | cfo

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Sales and Use Tax Instructions

Access Sales and Use Tax instructions for the past five tax years. These documents are provided for reference and filing guidance only. All Sales and Use Tax returns must be filed and paid electronically through MyTax.DC.gov.

Important Note About Refunds and Amended Returns

If you need to amend a previously filed Sales and Use Tax return to claim a refund, you must:

  1. File the amended return electronically through MyTax.DC.gov.
  2. Submit Form FP-331, Claim for Refund, through MyTax.DC.gov.

Refund claims will not be processed unless both steps are completed. For more information, visit MyTax.DC.gov or call (202) 759-1946.

2026 Sales and Use Tax Instructions

2025 Sales and Use Tax Instructions

2024 Sales and Use Tax Instructions

2023 Sales and Use Tax Instructions

2022 Sales and Use Tax Instructions